Unformatted text preview: • Cost-Volume-Profit graphs • Calculation of contribution margin in dollars • Calculation of contribution margin per unit and contribution margin percentage or ratio. • Degree of operating leverage • Impact on net income of changes in variable costs, fixed cost and sales volume • Calculation of selling price • Calculation of break-even point • Variable costing vs. absorption costing income statements • Calculation of unit costs under both variable costing and absorption costing. • Calculation of net income under both variable costing and absorption costing. • Benefits of variable costing vs. absorption costing • Break-even analysis, • Target profit...
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This note was uploaded on 06/09/2008 for the course ACC 221 taught by Professor Tribunella during the Spring '08 term at Rochester.
- Spring '08